Hybrid audit as an innovative approach in the audit practice of forestry

Auditing has undergone many changes in the context of globalization and digitalization. Under the influence of the COVID-19 health crisis, additional restrictions are introduced, which are related to the impossibility of physical inspections (desk cheks or on-site ones). This has a significant effect on the activities of sectors and enterprises where on-site inspections are a priority, like in forestry. In order to answer the current challenges, the Forest StewardshipCouncil introduces a new audit approach, called "hybrid audit". The main goal of the study is to analyze the benefits and risks of hybrid audits in forestry. This will be done by (1) performing a comparative analysis with other types of audit (particularly financial and IT audit) and (2) deriving the characteristics and requirements of the hybrid audit. The study is conducted based on the scientific methods of analogy, analysis and synthesis, induction, deduction, and logical approach. The results of the study outlined the need for specific, local forestry-related rules and methodology of the procedures for the hybrid audit to be developed. Additionally, there is a risk of gaps in the check and verification of the forestry documentation and resources when using the hybrid audit